Evaluating the Efficiency of the Internal Control System in Light of the Introduction of Computers

Abstract

This study aims to identify the effects of using computer in an internal control system, as well as identifying the required procedures which are in consistent with the requisitions of using computer in the supervisory work and its role in promoting efficiency and effectiveness of the financial control. It also aims to recognize the requirements of training, which works to promote workforce performance in the field of financial control and the extent to which these systems are compatible and reliable to secure accuracy of the accounting data and the control work.